SUPPLEMENTARY INFORMATION:

Background

On September 11, 2025, Commerce published the Preliminary Results of this administrative review in the Federal Register and invited interested parties to comment.^[1] On November 17, 2025, Giorgio Foods, Inc. (the petitioner) and Okechamp filed timely case briefs.^[2] On December 10, 2025, the petitioner and Okechamp filed timely rebuttal briefs.^[3]

Due to the lapse in appropriations and Federal Government shutdown, on November 14, 2025, Commerce tolled all deadlines in administrative proceedings by 47 days.^[4] Additionally, due to a backlog of documents that were electronically filed via Enforcement and Compliance's Antidumping and Countervailing Duty Centralized Electronic Service System (ACCESS) during the Federal Government shutdown, on November 24, 2025, Commerce tolled all deadlines in administrative proceedings by an additional 21 days.^[5] On March 5, 2026, Commerce extended the deadline to issues these final results by 30 days.^[6] Accordingly, the deadline for these final results is now April 17, 2026.

For a complete description of the events that occurred since the Preliminary Results, see the Issues and Decision Memorandum.^[7] Commerce ( printed page 21795) conducted this administrative review in accordance with section 751 of the Tariff Act of 1930, as amended (the Act).

Scope of the Order ^[8]

The merchandise subject to the Order is certain preserved mushrooms from the Netherlands. For a complete description of the scope of the Order, see the Issues and Decision Memorandum.

Analysis of Comment Received

All issues raised in the case and rebuttal briefs are listed in the appendix to this notice and addressed in the Issues and Decision Memorandum. The Issues and Decision Memorandum is a public document and is on file electronically via ACCESS. ACCESS is available to registered users at https://access.trade.gov. In addition, a complete version of the Issues and Decision Memorandum can be accessed directly at https://access.trade.gov/​frnotices.

Changes Since the Preliminary Results

Based on our review and analysis of the comments received from interested parties regarding our Preliminary Results, we made no changes to the margin calculations for Okechamp.^[9]

Final Results of Review

Commerce determines the following weighted-average dumping margin exists for the period November 3, 2022, through April 30, 2024:

Disclosure

Normally, Commerce discloses to interested parties the calculations of the final results of an administrative review within five days of a public announcement or, if there is no public announcement, within five days of the date of publication of the notice of final results in the Federal Register , in accordance with 19 CFR 351.224(b). However, because we have made no changes to the Preliminary Results, there are no new calculations to disclose.

Assessment Rates

Pursuant to section 751(a)(2)(C) of the Act and 19 CFR 351.212(b)(1), Commerce shall determine, and U.S. Customs and Border Protection (CBP) shall assess, antidumping duties on all appropriate entries of subject merchandise in accordance with the final results of this review.

Where the respondent reported reliable entered values, we calculated importer- (or customer-) specific ad valorem antidumping duty assessment rates by aggregating the dumping margins calculated for all U.S. sales to each importer (or customer) and dividing this amount by the total entered value of the sales to each importer (or customer).^[10] Where Commerce calculated a weighted-average dumping margin by dividing the total amount of dumping for reviewed sales to that party by the total sales quantity associated with those transactions, Commerce will direct CBP to assess importer- (or customer-) specific assessment rates based on the resulting per-unit rates.^[11] Where an importer- (or customer-) specific ad valorem or per-unit rate is greater than de minimis ( i.e., 0.50 percent), Commerce will instruct CBP to collect the appropriate duties at the time of liquidation.^[12] Where an importer- (or customer-) specific ad valorem or per-unit rate is zero or de minimis, Commerce will instruct CBP to liquidate appropriate entries without regard to antidumping duties.^[13]

Consistent with Commerce's assessment practice, for entries of subject merchandise during the POR produced by Okechamp for which the producer did not know that its merchandise was destined for the United States, we will instruct CBP to liquidate unreviewed entries at the all-others rate if there is no rate for the intermediate company(ies) involved in the transaction.^[14]

Commerce intends to issue assessment instructions to CBP no earlier than 35 days after the date of publication of the final results of this review in the Federal Register . If a timely summons is filed at the U.S. Court of International Trade, the assessment instructions will direct CBP not to liquidate relevant entries until the time for parties to file a request for a statutory injunction has expired ( i.e., within 90 days of publication).

Cash Deposit Requirements

The following deposit requirements will be effective for all shipments of the subject merchandise entered, or withdrawn from warehouse, for consumption on or after the publication date of the final results of this administrative review, as provided by section 751(a)(2)(C) of the Act: (1) the cash deposit rate for each specific company listed above will be equal to the weighted-average dumping margin established in the final results of this administrative review, except if the rate is less than 0.50 percent and, therefore, de minimis within the meaning of 19 CFR 351.106(c)(1), in which case the cash deposit rates will be zero; (2) for previously reviewed or investigated companies not participating in this review, the cash deposit rate will continue to be the company-specific rate published for the most recently completed segment of this proceeding in which the producer or exporter participated; (3) if the exporter is not a firm covered in this review, a prior review, or the original investigation but the producer is, the cash deposit rate will be the rate established for the most recently completed segment of this proceeding for the producer of the subject merchandise; and (4) the cash deposit rate for all other producers or exporters will continue to be the all-others rate established in the less-than-fair-value investigation ( i.e., 132.97 percent).^[15]

As we stated in the Preliminary Results, based on an analysis of Okechamp's submitted entered value data, we have determined that there is a substantial difference between Okechamp's net unit price for its sales of mushrooms and the entered value reported to CBP. While Commerce normally directs CBP to collect cash deposits on an ad valorem basis, we are not required to do so by statute or by our regulations and have in the past used quantity-based rates where appropriate.^[16] As such, we intend to ( printed page 21796) direct CBP to collect cash deposits from Okechamp on a per-unit basis. These cash deposit requirements, when imposed, shall remain in effect until further notice.

Notification to Importers

This notice serves as a final reminder to importers of their responsibility under 19 CFR 351.402(f)(2) to file a certificate regarding the reimbursement of antidumping duties prior to liquidation of the relevant entries during this review period. Failure to comply with this requirement could result in Commerce's presumption that reimbursement of antidumping duties occurred and the subsequent assessment of double antidumping duties.

Administrative Protective Order (APO)

This notice also serves as a reminder to parties subject to an APO of their responsibility concerning the destruction of proprietary information disclosed under APO in accordance with 19 CFR 351.305(a)(3). Timely written notification of the return or destruction of APO materials or conversion to judicial protective order is hereby requested. Failure to comply with the regulations and terms of an APO is a sanctionable violation.

Notification to Interested Parties

We are issuing and publishing these results in accordance with sections 751(a)(1) and 777(i)(1) of the Act, and 19 CFR 351.221(b)(5).

Appendix

List of Topics Discussed in the Issues and Decision Memorandum

I. Summary

II. Background

III. Scope of the Order

IV. Changes Since the Preliminary Results

V. Discussion of the Issues

Comment 1: Whether to Deny Certain Home Market Rebates

Comment 2: Whether to Adjust Okechamp's Reported Cost of Manufacture

Comment 3: Whether Okechamp's STYLEU Reporting is Accurate

VI. Recommendation

91 FR 21794